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Payroll for restaurant workers is slightly different than payroll for workers in other professions. Some restaurant employees are "tipped employees," meaning most of their income comes from tips left by customers. The definition of tipped employees is very rigid and limiting, though. For example, a waiter is only a tipped employee when he waits on tables or serves customers. A bartender, dishwasher or cashier is never considered to be a tipped employee.

Minimum Wage

All restaurant employees need to receive at least the minimum hourly wage as pay. As of 2011, the federal minimum wage is $7.25, though some states have higher minimum wages. If the restaurant is an state with a higher minimum wage, you need to pay your employees the higher minimum, not the federal amount. An exception to the minimum wage rule applies to employees younger than age 20. You can pay staff younger than 20 $4.25 per hour as of 2011 during the first 90 days of employment.

Tip Credit

As an employee, you may claim a tip credit in some cases. According to federal law, a tip credit cannot be greater than $5.12 per hour, meaning you will have to pay waitstaff who earn more than $30 per month in tips $2.13 per hour. The laws concerning the tip credit are very specific. You need to inform employees of the tip credit or else pay them the full minimum wage. The server needs to earn at least the minimum wage in tips for you to claim the credit and he cannot be required to "tip out" line cooks or other staff members who don't usually receive tips.

State Laws

Tip credit laws vary from state to state as well. For example, you cannot claim the credit if your restaurant is in Oregon or Washington. Montana does not allow employers to claim the tip credit either. If your restaurant earns less than $110,000 in sales as of 2011, you can pay tipped employees a minimum wage of $4, though. If you have sales greater than $110,000 you must pay a minimum wage of $7.35 to tipped employees. In Connecticut, you can claim up to 31 percent of the state's minimum wage as a credit.

Overtime Pay

Restaurant staff who work more than 40 hours in a single week are entitled to overtime pay, or one and half times their standard hourly wage. For example, if a dishwasher earns $8 per hour, he is entitled to $12 per hour for every hour worked more than 40. You must calculate overtime on a weekly basis, even if you pay bi-weekly. If an employee works 80 hours over a two-week period, 28 hours the first week and 52 the second, you must pay overtime for the 12 extra hours worked in week two, even though he didn't work a full week the previous week. If a tip credit is allowed, you can still claim it for tipped employees who work more than 40 hours per week. You cannot claim a higher tip credit, though, even though the employee is earning a higher rate of pay.

About the Author

Based in Pennsylvania, Emily Weller has been writing professionally since 2007, when she began writing theater reviews Off-Off Broadway productions. Since then, she has written for TheNest, ModernMom and Rhode Island Home and Design magazine, among others. Weller attended CUNY/Brooklyn college and Temple University.